Policy paper

EM on customs duty on distance imported goods sales (C(2026)2760)

The government's summary of a Commission Delegated Regulation as regards elements related to the temporary customs duty on distance sales of imported goods.

• From: HM Treasury and Daniel Tomlinson MP
• Published: 20 July 2026

Documents

EM on customs duty on distance imported goods sales (C(2026)2760)

PDF, 166 KB, 4 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email accessible.formats@cabinetoffice.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

This explanatory memorandum is about a Commission Delegated Regulation (EU) amending Delegated Regulation (EU) 2015/2446 as regards definitions, customs declarations and data elements related to the temporary EUR 3 customs duty on distance sales of imported goods in a consignment with an intrinsic value not exceeding EUR 150.

It was submitted by Daniel Tomlinson MP, Exchequer Secretary to the Treasury, His Majesty’s Treasury.

Published 20 July 2026